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Joint Committee on the Irish Language, the Gaeltacht and the Irish Speaking Community: Bille na dTeangacha Oifigiúla (Leasú), 2019: Plé (9 Dec 2020)

Rónán Mullen: Gabh mo leithscéal as an gcur isteach. Aontaím leis an bhfinné ach tá sí ag caint faoin ndearcadh atá ag an bpobal.

Joint Committee on the Irish Language, the Gaeltacht and the Irish Speaking Community: Bille na dTeangacha Oifigiúla (Leasú), 2019: Plé (9 Dec 2020)

Rónán Mullen: Ar bhealach, tá mise ag caint faoin maorlathas cultúrtha sa tír, nó b'fhéidir ag barrleibhéal na státseirbhíse, agus b'fhéidir go bhfuil dul amú orm. Séard atá á rá agam ná go bhfuil sé éasca go leor maoiniú a chur ar fáil le deontais nó ardú sa cháinaisnéis don mhéid...

Joint Committee on the Irish Language, the Gaeltacht and the Irish Speaking Community: Bille na dTeangacha Oifigiúla (Leasú), 2019: Plé (9 Dec 2020)

Rónán Mullen: B'fhéidir.

Joint Committee on the Irish Language, the Gaeltacht and the Irish Speaking Community: Bille na dTeangacha Oifigiúla (Leasú), 2019: Plé (9 Dec 2020)

Rónán Mullen: Tá ceist agam maidir leis an mBreatain Bheag. Ní saineolaí mé ach feictear dom go bhfuil i bhfad níos mó cainteoirí ó dhúchas ann a labhraíonn an Bhreatnais agus go bhfuil na hinstitiúidí níos láidre ansin. An bhfuil ceachtanna le foghlaim againn ón dlínse sin maidir leis an reachtaíocht agus na spriocanna...

Joint Committee on the Irish Language, the Gaeltacht and the Irish Speaking Community: Bille na dTeangacha Oifigiúla (Leasú), 2019: Plé (9 Dec 2020)

Rónán Mullen: Tá súil agam go maithfidh an Cathaoirleach dom ach tá sé íorónta-----

Joint Committee on the Irish Language, the Gaeltacht and the Irish Speaking Community: Bille na dTeangacha Oifigiúla (Leasú), 2019: Plé (9 Dec 2020)

Rónán Mullen: Tá sé íorónta gurbh é an rud a chur mé ag smaoineamh faoin tionchar gur féidir a bheith ag an mBreatain Bheag orainn agus na ceachtanna gur féidir linn a fhoghlaim uaithi ná go raibh mé ag breathnú ar "The Crown" agus an Prionsa Séarlas ag dul chuig an mBreatain Bheag agus ag iarraidh an Bhreatnais a fhoghlaim le go mbeadh sé in...

Joint Oireachtas Committee on Education and Skills: Effects of Covid-19 on Further Education and Training: Discussion (10 Dec 2020)

Rónán Mullen: I welcome the witnesses and thank them for their presentations and submissions. We have had many contributors from the education side in recent weeks, but it strikes me that we are getting into particularly important territory with the witnesses' presence today. We are discussing an area where issues of disadvantage most arise and the importance of practical skill-based education. These...

Seanad: Finance Bill 2020: Committee Stage (11 Dec 2020)

Rónán Mullen: If I may address this point, I had arranged with the Cathaoirleach that I would do so. There is an error in the ruling. This is an issue the Minister of State may also very well be interested in. The purpose of the amendment is to address an abuse, as I see it, in the current availing of the artists' tax exemption. The effect of my recommendation, of course, because it is not an amendment...

Seanad: Finance Bill 2020: Committee Stage (11 Dec 2020)

Rónán Mullen: Here is the point. This was a provision of the tax code designed to prevent artists from starving in the garret. The reason I believe this is wrongly decided is that Standing Order 41, under which the recommendation has been ruled out of order, states: "An amendment to a Bill, which could have the effect of imposing or increasing a charge upon the people or upon the revenue, may not be...

Seanad: Finance Bill 2020: Committee Stage (11 Dec 2020)

Rónán Mullen: Here is the point. What it states is "which could have the effect of imposing or increasing a charge upon the people". It does not state imposing or increasing a charge upon people and it does not state imposing or increasing a charge upon any person.

Seanad: Finance Bill 2020: Committee Stage (11 Dec 2020)

Rónán Mullen: That is not the point. The issue is not what the recommendation is about. The issue is whether this is a recommendation that can be properly excluded under the terms of the Standing Order 41. If the Leas-Chathaoirleach bears with me, I will explain. A charge "upon the revenue" clearly means a lessening of revenue coming in. This recommendation of mine does not propose a tax break.

Seanad: Finance Bill 2020: Committee Stage (11 Dec 2020)

Rónán Mullen: Please, Leas-Chathaoirleach, if you do not mind bearing with me. A charge upon the people means a public expense. An increase of a charge upon the people means an increase in that public expense. The narrowing of an exemption under the tax code is not the imposition or the increase of a public expense. It is not a charge upon the people.

Seanad: Finance Bill 2020: Committee Stage (11 Dec 2020)

Rónán Mullen: I am happy to go with that but I will say in conclusion-----

Seanad: Finance Bill 2020: Committee Stage (11 Dec 2020)

Rónán Mullen: We are dealing with a situation here where there are already considerable restrictions on what the Seanad may do on money Bills and that is understandable because we are not as directly elected as the Dáil. In this context it surely means within this limitation we should, therefore, otherwise have the broadest latitude. Where there is an ambiguity in the meaning of the Standing Order,...

Seanad: Finance Bill 2020: Committee Stage (11 Dec 2020)

Rónán Mullen: I thank the Leas-Chathaoirleach. I do realise he has to do what he has to do within the limitations imposed by the fact the Cathaoirleach wrote me the letter, as it were. I thank Senator Higgins for her intervention on this point. In general terms, we are already very constrained in that we are only allowed to propose recommendations.

Seanad: Finance Bill 2020: Committee Stage (11 Dec 2020)

Rónán Mullen: The section should not pass in my view without a recommendation of this type being included. As Senators will be aware, the so-called artists' tax exemption was originally introduced by Charles Haughey, the former Taoiseach, when he was Minister for Finance in 1969. When he spoke later in his life, in an interview in 2003, he spoke about the thinking behind this exemption. He said it was...

Seanad: Finance Bill 2020: Committee Stage (11 Dec 2020)

Rónán Mullen: I promise-----

Seanad: Finance Bill 2020: Committee Stage (11 Dec 2020)

Rónán Mullen: I have no intention to detain the House. I sat through a very interesting and important exchange on the previous section. We have had a problem before with legislation going through the House in very short order where Ministers do not have time to engage with proposals that might be the subject of a Government amendment on Report Stage. I ask the Leas-Chathaoirleach's indulgence briefly....

Seanad: Finance Bill 2020: Committee Stage (11 Dec 2020)

Rónán Mullen: No, please a Leas-Chathaoirligh, I ask you to bear with me. It would result in a small number of the 3,000 or more people who quality for the exemption being excluded in future years. This would not save the State a significant amount of money. However, from the perspective of the integrity of our taxation system, particularly at a time of economic hardship for so many, it would send an...

Seanad: Finance Bill 2020: Committee Stage (11 Dec 2020)

Rónán Mullen: Section 195 of the Taxes Consolidation Act 1997 has been amended regularly - on at least ten occasions in the past 15 years. There is considerable precedent for the scheme being tweaked, based on new developments or on the financial circumstances of the State.

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